{"id":2499,"date":"2017-11-13T11:18:18","date_gmt":"2017-11-13T10:18:18","guid":{"rendered":"https:\/\/flinn.law\/?p=2499"},"modified":"2020-07-24T15:22:31","modified_gmt":"2020-07-24T13:22:31","slug":"au-1er-janvier-2018-modification-des-regles-devaluation-des-atn-smartphone-pc-tablette-et-internet","status":"publish","type":"post","link":"https:\/\/flinn.law\/fr\/au-1er-janvier-2018-modification-des-regles-devaluation-des-atn-smartphone-pc-tablette-et-internet\/","title":{"rendered":"Au 1er janvier 2018, modification des r\u00e8gles d\u2019\u00e9valuation des ATN Smartphone, PC, tablette et Internet"},"content":{"rendered":"<p>Ce jour, a \u00e9t\u00e9 publi\u00e9 au Moniteur belge, un arr\u00eat\u00e9 royal du 2 novembre 2017 modifiant l\u2019\u00e9valuation des avantages de toute nature (ATN) mis \u00e0 disposition gratuitement des travailleurs (ex.\u00a0: GSM-smartphone, PC, tablette et Internet).<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, la r\u00e9glementation ne pr\u00e9voyait, pour ces ATN, pas de r\u00e8gles d\u2019\u00e9valuation similaire en mati\u00e8re fiscale et en mati\u00e8re de s\u00e9curit\u00e9 sociale.<\/p>\n<p>En vue de moderniser et tenir compte au mieux de la diminution du co\u00fbt de ces appareils et technologies, le l\u00e9gislateur a adopt\u00e9 l\u2019arr\u00eat\u00e9 royal publi\u00e9 ce jour au Moniteur.<\/p>\n<p>De mani\u00e8re sch\u00e9matique, les r\u00e8gles d\u2019\u00e9valuation suivantes seront applicables \u00e0 partir du 1<sup>er<\/sup> janvier 2018 :<\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2500\" src=\"https:\/\/flinn.law\/wp-content\/uploads\/2017\/11\/image002.png\" alt=\"\" width=\"456\" height=\"275\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>Ces adaptations entra\u00eeneront, au 1<sup>er<\/sup> janvier 2018, une diminution des ATN \u00a0GSM-Smartphone, PC et tablette et, par voie de cons\u00e9quence, une diminution de la charge fiscale et de s\u00e9curit\u00e9 sociale sur ces ATN. Il y aura donc un avantage financier \u00e0 la fois pour l\u2019employeur et pour les travailleurs qui en b\u00e9n\u00e9ficient.<\/p>\n<p>Si plusieurs PC et\/ou tablettes sont mis \u00e0 disposition du travailleur (pour un usage priv\u00e9 notamment), il faudra comptabiliser un ATN pour chaque appareil mis \u00e0 disposition. En revanche, si plusieurs connexions Internet sont mises \u00e0 dispositions du travailleur, un seul ATN de 5 EUR \/ mois sera comptabilis\u00e9.<\/p>\n<p>Veuillez donc bien \u00e0 revoir votre police ICT et \u00e0 r\u00e9diger des avenants le cas \u00e9ch\u00e9ant aux contrats de travail de vos travailleurs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au 1er janvier 2018, modification des r\u00e8gles d\u2019\u00e9valuation des ATN Smartphone, PC, tablette et Internet &#8230; <\/p>\n","protected":false},"author":33,"featured_media":1731,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"expertises":[],"co_authors":[],"class_list":["post-2499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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